Neb. Admin. Code § 350-15-005.02 — Property taxes paid by the state or governmental subdivision

005.02A Each state agency and governmental subdivision that has property upon which the taxes are to be paid by the entity shall, on or before October 15, provide the assessor of the county in which the property is located, the name and address to whom the property tax statement should be sent. 005.02A(1) All taxes charged to a state agency or governmen tal subdivision shall be due and payable and delinquent on the same dates as outlined in REG-15-005.01B(1). 005.03 As of December 31, all taxes assessed to a state agency or governmental subdivision for unleased taxable property shall become a first lien upon the property of the state agency or governmental subdivision until paid. (Neb. Rev. Stat. Section s 77-202.11, 77-203, 77-204, 77-1701 and 77 -1718, R.R.S. 2003 and Neb. Rev. Stat. Sections 77-202.12 and 77-702, R.S. Supp., 2007.) REG-15-006 IN LIEU OF TAX 006.01 Unleased property of the state and governmental subdivisions that is not being used or being developed for a public purpose may, rather than being subject to property taxes, be subject to an in lieu of tax payment. Such in lieu of tax p ayments are separate from and shall not apply to property on which in lieu of tax payments are made pursuant to Article VIII, Section 11 of the Nebraska Constitution. 006.02 The in lieu of tax payment shall be paid directly to all state agencies and gov ernmental subdivisions providing public safety, rescue and emergency services, and road or street construction or maintenance services to the property. 006.02A Any property of the state or a governmental subdivision as described in REG -15-006.01, may be subject to the in lieu of tax even though all the services to the property are provided by the owner. 006.03 The in lieu of tax shall be based upon a proportionate share of each state agency’s or governmental subdivision’s cost for providing the services as outlined in REG-15-006.02. A governing body after a hearing and a majority vote may adopt a general policy by ordinance or resolution for determining the amount of in lieu of tax. Such ordinance shall still result in an equitable contribution for the cost of providing the services to the property. 006.04 The state agency or governmental subdivision that owns a property that is subject to an in lieu of tax, shall negotiate a written agreement with the state agencies or governmental subdivisions that are providing Nebraska Department of Revenue Title 350, Chapter 15, Rev. 3/15/09 Property Assessment Division Property Owned by the State and Governmental Subdivisions 11 public safety, rescue and emergency services, and road or street construction or maintenance services, as to the amount of in lieu of tax payable to each. Such in lieu of tax payments shall be considered revenue for budget purposes.